The state Independence Party paid at least $17,876 to computer consultants with ties to the party chairman’s wife, according to campaign records.

The records show that the Independence Party Chairman’s Club, one of three accounts the party has registered with the Board of Elections, shelled out the money to four entities with connections to Kristin MacKay, wife of Chairman Frank MacKay, since 2006.

The bulk of the money, $11,517, went to Gene Gentile, who co-founded the computer-services firm Government Response Inc. with Kristin MacKay.

The Post reported yesterday that John Tabacco, a City Council candidate last year, was solicited for a $10,000 business loan by Kristin MacKay just days before he received the Independence Party’s endorsement.

The loan was repaid with interest in April, after Tabacco rejected a request for a six-month extension.

Gentile told The Post in an e-mail that he’s performed various tasks for the party over the years involving “Web sites, intranet, social-networking sites, multimedia, etc.” and all payments went directly to him and his company, Gentile Software.

“Kristin was not involved in this,” he declared.

Gentile said further that MacKay’s wife “is no longer with GRI.”

One project for which Gentile was paid $4,000 was the development of a book that he said “chronicles the history of the Independence Party.”